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1. Income accrued in India - section 9(1)(i) - Explanation 5 has been given retrospective effect and Explanations 6 and 7 have been inserted in furtherance of the object of...

2. Benefit of area based exemption - Industrial Oxygen, Liquid Nitrogen and Nitrogen Gas are ‘Industrial Gases’ based on atmospheric fraction - the industrial gases are...

3. Exemption under Notification No.8/97-CE, dated 1.3.1997 - finished goods manufactured by the 100% EOU out of the raw material supplied by another 100% EOU - Clearance to...

4. Benefit of exemption under notification 10/97-CE - end-use of the goods - appellant eligible for benefit of exemption under notification 10/97 for supplies of ‘Dissolved...

5. Job-work - failure on the part of principal to pay the duty - appellant have not availed the benefit of N/N. 10/97-CE, which was availed by the principal manufacturer...

6. The retrospective effect of the Notification dated 26.12.2013, issued subsequent to the import date, was examined. The amendment inserted the phrase "113 Kameng Hydro...

7. 100% EOU - purchase of certain machinery from another 100 % EOU - Effective date of amendment - From the date of notification or from retrospective effect - The...

8. Seeking Liquidation of Corporate Debtor - Eligibility under the amended MSME Act 2006, Notified on 26.06.2020 - After going through the contents of the Notification,...

9. Amendment in notification - retrospective effect or prospective? - A benefit available on a plain reading of the notification cannot be denied retrospectively by issuing...

10. CENVAT Credit sale promotion activities - Beneficial amendment to Rule 2(l) vide notification no. 2/2016 CE(NT) dated 3.2.2016 is retrospective or prospective - sales...

11. Provide exemption to Project ASTRA by amending notification No. 64/95 -CE dt. 16/3/1995 - Notification

12. Release of imported goods from Pakistan - the Petitioners placed import orders prior to 16.02.2019 and received goods in India on or before 16.02.2019, admittedly before...

13. Benefit of Notification No.10/97-CE dated 1.3.97 - Production of requisite certificate - applicants are manufacturers of optical fibre & optical fibre cables and they...

14. Foreign Exchange Management (Guarantees) (Third Amendment) Regulations, 2012 - Insertion of Regulation 3A - Notification

15. Refund claim of excess Central Excise duty paid - Effective date of notification - the Notification were not offered for sale by the Directorate of Publicity and were...